Wireless Device Payment Plans (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Device Payment Plan Receivables, Net

The following table displays device payment plan agreement receivables, net, that are recognized in our consolidated balance sheets:

	(dollars in millions)
At December 31,	2019			2018
Device payment plan agreement receivables, gross	$	19,493		$	19,313
Unamortized imputed interest	(454		)	(546		)
Device payment plan agreement receivables, net of unamortized imputed interest	19,039			18,767
Allowance for credit losses	(472		)	(597		)
Device payment plan agreement receivables, net	$	18,567		$	18,170
Classified in our consolidated balance sheets:
Accounts receivable, net	$	13,045		$	12,624
Other assets	5,522			5,546
Device payment plan agreement receivables, net	$	18,567		$	18,170

Balance and Aging of Device Payment Plan Agreement Receivables on Gross Basis

The balance and aging of the device payment plan agreement receivables on a gross basis were as follows:

	(dollars in millions)
At December 31,	2019		2018
Unbilled	$	18,203	$	18,043
Billed:
Current	1,002		986
Past due	288		284
Device payment plan agreement receivables, gross	$	19,493	$	19,313

Activity in Allowance for Credit Losses for Device Payment Plan Agreement Receivables

Activity in the allowance for credit losses for the device payment plan agreement receivables was as follows:

	(dollars in millions)
	2019			2018
Balance at January 1,	$	597		$	848
Bad debt expense	915			459
Write-offs	(1,040		)	(710		)
Balance at December 31,	$	472		$	597